24 November 2015
Put your client admin into motion.
- Although the Liechtenstein disclosure facility closes on 31 December 2015 payment does not have to be made immediately. Clients who wish to take advantage of theopportunity have time to make arrangements to pay any outstanding tax.
- Capital gains tax main residence relief often crops up in appeals to the First-tier Tribunal; see for example Harrison. Make sure clients are aware of the conditions for claiming and could if required to produce evidence of occupation.
- Agent online self-serve (AOSS) has entered private beta trials. Consider joining the trial as a volunteer to test the service for PAYE liabilities and payments. The service will be extended to self assessment VAT and corporation tax during 2016.
- Send a newsletter to clients informing them about the planned changes to the corporation tax patent box.Suggest that...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.